- is the overall magnification of the microscope — product of eyepiece and objective magnifications.
- is the eyepiece magnification.
- is the objective magnification.
- is the near point distance (conventional least distance of distinct vision, typically 250 mm).
- is the focal length of the eyepiece.
- is the focal length of the objective.
- is the tube length (distance between objective and eyepiece focal points).
- is the object distance from the objective.
When the focal lengths are much smaller than the tube length (), the object sits approximately at , so and , giving the simplified form:
The negative sign indicates an inverted image.